Semac Construction Limited (BOM:505368)

Semac Construction Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	632.03	77.26	71.65	70.74	134.73	82.45
Short-Term Investments	-	0.71	0.67	-	-	192.2
Trading Asset Securities	-	-	-	95.69	152.52	-
Cash & Short-Term Investments	632.03	77.96	72.32	166.42	287.25	274.64
Cash Growth	44.87%	7.81%	-56.55%	-42.06%	4.59%	-8.56%
Accounts Receivable	367.23	624.38	550.32	794.32	251.33	761.98
Other Receivables	-	4.48	4.48	4.48	44.92	11.78
Receivables	376.15	629.66	555.2	799.84	324.19	994.46
Inventory	30.87	17.69	-	-	-	459.71
Prepaid Expenses	-	15.02	20.55	11.48	9	10.91
Other Current Assets	762.32	1,058	940.59	834.92	536.12	470.93
Total Current Assets	1,801	1,798	1,589	1,813	1,157	2,211
Property, Plant & Equipment	38.19	43.38	58.12	62.44	22.45	69.1
Long-Term Investments	-	-	10	10	10	10
Goodwill	-	-	-	-	-	448.63
Other Intangible Assets	0.17	0.2	8.88	4.92	3	6.37
Long-Term Deferred Tax Assets	67.46	69.82	52.24	42.5	77.59	146.75
Other Long-Term Assets	304.2	295.14	254.81	195.66	202.85	212.04
Total Assets	2,211	2,207	1,973	2,128	1,472	3,104
Accounts Payable	316.55	385.64	431.42	305.96	100.3	406.91
Accrued Expenses	-	124.48	95.49	100.95	59.55	54.95
Short-Term Debt	461.56	377.8	146.99	3.44	0.05	335.37
Current Portion of Leases	10.67	10.96	9.32	13.98	7.11	8.3
Current Income Taxes Payable	-	-	-	-	0.99	50.82
Current Unearned Revenue	-	327.44	237.68	256.02	17.34	43.54
Other Current Liabilities	586.09	150.85	156.84	209.03	260.04	213.76
Total Current Liabilities	1,375	1,377	1,078	889.37	445.38	1,114
Long-Term Leases	19.54	24.77	36.02	39.3	-	4.3
Pension & Post-Retirement Benefits	18.3	20.15	22.67	23.58	23.6	25.6
Other Long-Term Liabilities	-	-	-0	1.95	29.79	38.86
Total Liabilities	1,413	1,422	1,136	954.19	498.77	1,182
Common Stock	31.17	31.17	30.67	30.67	30.67	30.67
Retained Earnings	-	280.4	339.65	676.25	499.57	1,748
Comprehensive Income & Other	718.53	427.16	423.34	427.16	415.7	50.39
Total Common Equity	749.71	738.73	793.66	1,134	945.95	1,829
Minority Interest	48.98	45.7	42.63	39.9	27.74	92.11
Shareholders' Equity	798.68	784.43	836.29	1,174	973.69	1,921
Total Liabilities & Equity	2,211	2,207	1,973	2,128	1,472	3,104
Total Debt	491.78	413.53	192.33	56.71	7.16	347.97
Net Cash (Debt)	140.26	-335.56	-120.01	109.71	280.09	-73.33
Net Cash Growth	660.62%	-	-	-60.83%	-	-
Net Cash Per Share	48.71	-107.65	-38.50	35.19	89.85	-23.91
Filing Date Shares Outstanding	2.77	3.12	3.12	3.07	3.07	3.07
Total Common Shares Outstanding	2.77	3.12	3.07	3.07	3.07	3.07
Working Capital	426.51	420.81	510.93	923.29	711.19	1,097
Book Value Per Share	270.25	236.98	258.78	369.77	308.43	596.36
Tangible Book Value	749.53	738.53	784.78	1,129	942.94	1,374
Tangible Book Value Per Share	270.19	236.91	255.88	368.17	307.45	448.01
Land	-	-	-	-	-	0.93
Buildings	-	8.57	7.72	7.72	-	25.85
Machinery	-	105.05	109.04	100.21	-	186.49
Leasehold Improvements	-	1.44	1.44	1.44	-	4.09

Source: S&P Global Market Intelligence. Standard template. Financial Sources.